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BEK 2017 167 • KG SZ BEK 2017 167 Generato dall'IA

Tax Authority Debt Enforcement Authorization Appeal

Numero d'incarto BEK 2017 167
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

A company appealed a lower court's decision granting final authorization for debt collection proceedings initiated by a canton and city regarding a tax matter, where the appellant challenged the basis for the definitive legal remedy sought by the tax authority. The court dismissed the appeal, reasoning that the lower court correctly determined that the submitted documentation, which included official tax assessment notices, constituted a sufficiently recognized debt instrument under the relevant law to warrant the issuance of definitive legal remedy against the appellant's objection to the debt enforcement.

Regesto Legislator

Generato dall'IA

Tax Authority Debt Enforcement Authorization Appeal: The court dismissed the appeal, reasoning that the lower court correctly determined that the submitted documentation, which included official tax assessment notices, constituted a sufficiently recognized debt instrument under the relevant law to warrant the issuance of definitive legal remedy against the appellant's objection to the debt enforcement.

Parole chiave

Generato dall'IA
organo dell'esecuzione forzata autorità fiscale debito fiscale procedura di tassazione fiscale decisione d'esecuzione base imponibile definitive Rechtsöffnung | Rechtsöffnung definitive
Generato dall'IA
BEK 2024 92
Appeal Regarding Definitive Legal Authorization in Debt Enforcement
BEK 2022 109
Municipality Debt Collection Authorization Appeal
BEK 2016 188
Appeal of Definitive Legal Authorization for Debt Enforcement
BEK 2023 57
Cantonal Debt Collection Authorization Dispute
BEK 2017 70
Appeal of Definitive Authorization for Debt Enforcement

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Testo completo

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\n\n| | | |\n Kantonsgericht Schwyz |\n 1 |\n \n\n

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\n \n Beschluss vom 12. Februar 2018 \n BEK 2017 167 \n \n \n

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|\n Mitwirkend |\n Kantonsgerichtsvizepräsidentin lic. iur. Daniela Pérez-Steiner, Kantonsrichter Clara Betschart und Josef Reichlin, a.o. Gerichtsschreiberin MLaw Sonja Mango-Meier. |\n

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\n \n \n \n

\n\n| | |

|\n In Sachen |\n A.________ AG, Gesuchsgegnerin und Beschwerdeführerin, gegen Kanton und Stadt Zürich, Gesuchsteller und Beschwerdegegner, vertreten durch Steueramt der Stadt Zürich, Postfach, Werdstrasse 75, 8010 Zürich, |\n

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\n \n \n \n

\n\n| | | |\n betreffend |\n definitive Rechtsöffnung (Betreibung Nr. xx) |\n \n\n

\n (Beschwerde gegen die Verfügung des Einzelrichters am Bezirksgericht Höfe vom 12. Oktober 2017, ZES 2017 371);-

\n \n \n \n hat die Beschwerdekammer, \n \n nachdem sich ergeben und in Erwägung: